There are three different categories of worker, determined by their age and how much they earn and there are different requirements for each.

Eligible jobholders - must be automatically enrolled into an auto enrolment scheme

Non-eligible jobholders - have the right to opt-in to an auto enrolment scheme

Entitled workers - have the right to join a pension scheme

The table below shows you how to identify each type of worker:

1These figures are for the 2015/16 tax year.

Assessment of workers

The assessment of workers is first required:

on the staging date

whenever a new worker joins after the staging date

on a worker's 16th birthday after the staging date, and

on a worker's 22nd birthday after the staging date.

The assessment of workers is also required:

on the date you receive an opt-in or joining notice, and

on a regular basis for non-eligible-jobholders and entitled workers.

Exclusions to the employer duties

People who are treated as workers

The following people are treated as workers but are not covered by the employer duties:

those who do not work or ordinarily work in the UK

those under 16, and

those aged 75 and over.

People who are not treated as workers

The following people are not treated as workers so the employer duties don't apply to them:

the self employed

members of the armed forces, and

directors of companies unless they have a contract of employment to work for that company and there is anyone else employed by the company under a contract of employment.

Postponement

You can choose to operate a waiting period of up to three months. This means you can postpone the assessment of worker type until the end of the waiting period.

If you choose to use postponement you must tell the worker that:

a waiting period applies

they have the right to opt-in/join before the end of the waiting period.

You must provide this information within six weeks and a day of the worker's first day of employment. If you receive an opt-in or joining notice during the three month waiting period, you must assess the worker on the day you receive it.

The Royal London Mutual Insurance Society Limited is authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority. Registered in England and Wales number 99064. Registered office: 55 Gracechurch Street, London EC3V 0RL.

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